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Testing for distortions in performance measures : an application to residual income based measures like economic value added
Sloof, Randolph; Praag, Mirjam van - 2014
Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...
Persistent link: https://www.econbiz.de/10010350010
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Relationship between executive compensation, economic value added, and accounting performance measures : evidence from Canadian listed companies
Amba, Sekhar Muni; Singh, Devinder - In: International journal of management and marketing … 16 (2023) 1, pp. 127-140
Persistent link: https://www.econbiz.de/10014490496
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The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation : insights from using an eye-tracking device
Chen, Yasheng; Jermias, Johnny; Panggabean, Tota - In: Journal of accounting research 54 (2016) 1, pp. 113-145
Persistent link: https://www.econbiz.de/10011450976
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Linking executive compensation to climate performance
Ritz, Robert A. - In: California management review 64 (2022) 3, pp. 124-140
Persistent link: https://www.econbiz.de/10013258213
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Managerial appropriations of the ethos of democratic practice : rating, "policing", and performance management
Amiridis, Kostas; Costea, Bogdan - In: Journal of business ethics : JBE 164 (2020) 4, pp. 701-713
Persistent link: https://www.econbiz.de/10012295682
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Determinants of financial managers' willingness to engage in unethical pro-organizational behavior
Mahlendorf, Matthias D.; Matějka, Michal; Weber, Jürgen - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 81-104
Persistent link: https://www.econbiz.de/10011929653
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The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation
Kaplan, Steven E.; Wisner, Priscilla S. - In: Behavioral research in accounting 21 (2009) 2, pp. 37-56
Persistent link: https://www.econbiz.de/10003885161
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Effects of subordinate likeability and balanced scorecard format on performance-related judgments
Kaplan, Steven E.; Petersen, Michael J.; Samuels, Janet A. - In: Advances in accounting : a research annual (2008), pp. 85-111
Persistent link: https://www.econbiz.de/10003561117
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The relationships between performance measures and employee outcomes : the mediating roles of procedural fairness and trust
Chia, Debbie P. S.; Lau Chong Man; Tan, Sharon L. C. - In: Performance measurement and management control : …, (pp. 203-232). 2014
Persistent link: https://www.econbiz.de/10010407763
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The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance
Pollanen, Raili - 2011
This study investigates the use of balanced scorecard (BSC) measures in executive compensation plans, particularly its performance consequences, and the fit between the use of BSC and firm characteristics. Using a matched-pair design of 330 firms, data from multiple public sources, and multiple...
Persistent link: https://www.econbiz.de/10013131736